# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附　則 (Supplementary Provisions) — address `suppl-5089-17`
- Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after Act No. 64 of 2026 (金融商品取引法及び資金決済に関する法律の一部を改正する法律) comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20280101_508M60000040017)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5089-17
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 附　則 令和八年三月三一日財務省令第一七号
<sup>suppl-5089-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5089-17/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-1</sup>

**第一項**  この省令は、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5089-17/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2026; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  別表第六（一）の改正規定（同表の備考２（４）に係る部分及び同表の備考２（５）に係る部分に限る。）及び別表第六（三）の表の備考２（４）（イ）の改正規定並びに附則第五条並びに第六条第三項及び第四項の規定　令和八年十二月一日
  <sup>suppl-5089-17/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-1/par-1/item-1</sup>
  the provisions amending Appended Table VI (1) (limited to the part relating to Note 2 (4) of that table and the part relating to Note 2 (5) of that table), the provisions amending Note 2 (4), (a) of the Remarks to the table of Appended Table VI (3), and the provisions of Article 5 and Article 6, paragraphs (3) and (4) of the Supplementary Provisions: December 1, 2026;
  <sup>machine translation, not official</sup>

  **二**  第四十七条の二第十四項第一号の改正規定、第五十三条の改正規定及び別表第五（二十八）の表の備考２（１２）の改正規定　令和九年一月一日
  <sup>suppl-5089-17/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-1/par-1/item-2</sup>
  the provisions amending Article 47-2, paragraph (14), item (i), the provisions amending Article 53, and the provisions amending Note 2 (12) of the Remarks to the table of Appended Table V (28): January 1, 2027;
  <sup>machine translation, not official</sup>

  **三**  第二十八条第五号の改正規定　二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）の施行の日
  <sup>suppl-5089-17/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-1/par-1/item-3</sup>
  the provisions amending Article 28, item (v): the date of enforcement of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024);
  <sup>machine translation, not official</sup>

  **四**  第三十五条の改正規定　円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）の施行の日
  <sup>suppl-5089-17/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-1/par-1/item-4</sup>
  the provisions amending Article 35: the date of enforcement of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025);
  <sup>machine translation, not official</sup>

  **五**  第六十条第二項の改正規定及び別表第五（三十一）の改正規定並びに附則第六条第二項の規定　金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第　号）の施行の日の属する年の翌年の一月一日
  <sup>suppl-5089-17/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-1/par-1/item-5</sup>
  the provisions amending Article 60, paragraph (2), the provisions amending Appended Table V (31), and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: January 1 of the year following the year that includes the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. __ of 2026).
  <sup>machine translation, not official</sup>

### 第二条（公益の増進に著しく寄与する法人の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Corporations Significantly Contributing to the Promotion of Public Interest
<sup>caption: machine translation, not official</sup>
<sup>suppl-5089-17/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-2</sup>

**第一項**  改正後の所得税法施行規則（以下「新規則」という。）第四十条の九第一項第二号の規定は、個人がこの省令の施行の日（以下「施行日」という。）以後に支出する所得税法第七十八条第一項に規定する特定寄附金について適用し、個人が施行日前に支出した同項に規定する特定寄附金については、なお従前の例による。
<sup>suppl-5089-17/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-2/par-1</sup>
The provisions of Article 40-9, paragraph (1), item (ii) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act that an individual pays on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern specified donations prescribed in that paragraph that an individual paid before the Effective Date.
<sup>machine translation, not official</sup>

### 第三条（特定公益信託の信託財産の運用の方法等に関する経過措置） — Transitional Measures Concerning the Method of Investing Trust Property of a Specified Public Interest Trust, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5089-17/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-3</sup>

**第一項**  所得税法施行令の一部を改正する政令（令和六年政令第百四十一号）附則第四条の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第二百十七条の二第三項第八号の規定に基づく改正前の所得税法施行規則（以下「旧規則」という。）第四十条の十第二項の規定は、なおその効力を有する。
<sup>suppl-5089-17/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-3/par-1</sup>
The provisions of Article 40-10, paragraph (2) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), which are based on the provisions of Article 217-2, paragraph (3), item (viii) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024) as treated as remaining in force pursuant to the provisions of Article 4 of the Supplementary Provisions of that Cabinet Order, remain in force.
<sup>machine translation, not official</sup>

### 第四条（確定所得申告書に添付すべき書類等に関する経過措置） — Transitional Measures Concerning Documents, etc. to Be Attached to a Final Return Showing Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5089-17/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-4</sup>

**第一項**  個人が所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定により同項に規定する金銭を所得税法第七十八条第二項に規定する特定寄附金とみなして同条第一項の規定を適用する場合には、旧規則第四十七条の二第三項第二号の規定は、なおその効力を有する。この場合において、同号中「法第七十八条第三項の」とあるのは「所得税法等の一部を改正する法律（令和六年法律第八号。以下この号において「令和六年改正法」という。）附則第三条第一項（寄附金控除に関する経過措置）の規定によりなおその効力を有するものとされる令和六年改正法第一条の規定による改正前の所得税法第七十八条第三項の」と、同号イ中「法第七十八条第三項」とあるのは「令和六年改正法附則第三条第一項」と、同号ロ中「令第二百十七条の二第三項」とあるのは「所得税法施行令の一部を改正する政令（令和六年政令第百四十一号）附則第四条（特定公益信託の要件等に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第二百十七条の二第三項」とする。
<sup>suppl-5089-17/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-4/par-1</sup>
In the case where an individual applies the provisions of Article 78, paragraph (1) of the Income Tax Act by deeming the money prescribed in Article 78, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), as treated as remaining in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, to be a specified donation prescribed in Article 78, paragraph (2) of the Income Tax Act, the provisions of Article 47-2, paragraph (3), item (ii) of the Former Regulation remain in force. In this case, the phrase "of Article 78, paragraph (3) of the Act" in that item is deemed to be replaced with "of Article 78, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; hereinafter referred to as the "2024 Amending Act" in this item), as treated as remaining in force pursuant to the provisions of Article 3, paragraph (1) (Transitional Measures Concerning Donation Deduction) of the Supplementary Provisions of the 2024 Amending Act", the phrase "Article 78, paragraph (3) of the Act" in (a) of that item is deemed to be replaced with "Article 3, paragraph (1) of the Supplementary Provisions of the 2024 Amending Act", and the phrase "Article 217-2, paragraph (3) of the Order" in (b) of that item is deemed to be replaced with "Article 217-2, paragraph (3) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024), as treated as remaining in force pursuant to the provisions of Article 4 (Transitional Measures Concerning Requirements, etc. of Specified Public Interest Trusts) of the Supplementary Provisions of that Cabinet Order".
<sup>machine translation, not official</sup>

### 第五条（公的年金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
<sup>caption: machine translation, not official</sup>
<sup>suppl-5089-17/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-5</sup>

**第一項**  所得税法施行令の一部を改正する政令（令和八年政令第九十三号）附則第九条第二項第八号に規定する財務省令で定める公的年金等は、次に掲げる公的年金等（所得税法第二百三条の二に規定する公的年金等をいう。以下この項において同じ。）とする。
<sup>suppl-5089-17/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-5/par-1</sup>
The public pensions or retirement packages specified by Ministry of Finance Order as prescribed in Article 9, paragraph (2), item (viii) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026) are the following public pensions or retirement packages (meaning the public pension or retirement package prescribed in Article 203-2 of the Income Tax Act; the same applies hereinafter in this paragraph).
<sup>machine translation, not official</sup>

  **一**  厚生年金保険法等の一部を改正する法律（平成八年法律第八十二号）附則第三十二条第二項に規定する存続組合又は同法附則第四十八条第一項に規定する指定基金が支給する同法附則第三十三条第一項に規定する特例年金給付である公的年金等
  <sup>suppl-5089-17/art-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-5/par-1/item-1</sup>
  a public pension or retirement package that is paid by a surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996) or by a designated fund prescribed in Article 48, paragraph (1) of the Supplementary Provisions of that Act, and that is a special pension benefit prescribed in Article 33, paragraph (1) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **二**  総務大臣が外国人（日本国政府又はその機関との契約に基づき勤務した外国人が退職した場合におけるその勤務した期間が十七年以上であり、かつ、その勤務した期間における功績が顕著であると総務大臣が認めた当該外国人に限る。）に支給する終身の年金である公的年金等
  <sup>suppl-5089-17/art-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-5/par-1/item-2</sup>
  a public pension or retirement package that is a lifetime pension paid by the Minister for Internal Affairs and Communications to a foreign national (limited to a foreign national who, upon retirement from service under a contract with the Government of Japan or its agency, has served for a period of 17 years or more and whose achievements during that period of service the Minister for Internal Affairs and Communications has found to be remarkable).
  <sup>machine translation, not official</sup>

### 第六条（書式に関する経過措置） — Transitional Measures Concerning Forms
<sup>caption: machine translation, not official</sup>
<sup>suppl-5089-17/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6</sup>

**第一項**  新規則別表第五（一）、別表第五（二十八）（同表の備考２（１１）に係る部分に限る。）及び別表第八（三）に定める書式は、施行日以後に所得税法第二百二十五条第一項又は第二百二十八条第二項の規定により提出するこれらの規定に規定する調書について適用し、施行日前にこれらの規定により提出したこれらの規定に規定する調書については、なお従前の例による。
<sup>suppl-5089-17/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-1</sup>
The forms prescribed in Appended Table V (1), Appended Table V (28) (limited to the part relating to Note 2 (11) of the Remarks to that table) and Appended Table VIII (3) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) or Article 228, paragraph (2) of the Income Tax Act that are submitted under those provisions on or after the Effective Date, and the provisions then in force continue to govern the reports prescribed in those provisions that were submitted under those provisions before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新規則別表第五（三十一）に定める書式は、附則第一条第五号に定める日以後に所得税法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に同項の規定により提出した同項に規定する調書については、なお従前の例による。
<sup>suppl-5089-17/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-2</sup>
The form prescribed in Appended Table V (31) of the New Regulation applies to a report prescribed in Article 225, paragraph (1) of the Income Tax Act that is submitted pursuant to that paragraph on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a report prescribed in that paragraph that was submitted pursuant to that paragraph before that date.
<sup>machine translation, not official</sup>

**第三項**  新規則別表第六（一）（同表の備考２（４）に係る部分及び同表の備考２（５）に係る部分に限る。）に定める書式は、令和八年中に支払うべき所得税法第二百二十六条第一項に規定する給与等でその最後に支払をする日が同年十二月一日以後であるものについて同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、同年中に支払うべき同項に規定する給与等でその最後に支払をする日が同年十二月一日前であるものについて同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第一項に規定する源泉徴収票については、なお従前の例による。
<sup>suppl-5089-17/art-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-3</sup>
The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (4) of the Remarks to that table and the part relating to Note 2 (5) of the Remarks to that table) applies to a Withholding receipt prescribed in Article 226, paragraph (1) of the Income Tax Act for salary or other wage prescribed in that paragraph payable during 2026 whose last payment date is on or after December 1, 2026, that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, and the provisions then in force continue to govern a Withholding receipt prescribed in paragraph (1) of that Article for salary or other wage prescribed in that paragraph payable during 2026 whose last payment date is before December 1, 2026, that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article.
<sup>machine translation, not official</sup>

**第四項**  新規則別表第六（三）に定める書式は、令和八年中に支払うべき所得税法第二百二十六条第三項に規定する公的年金等でその最後に支払をする日が同年十二月一日以後であるものについて同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同年中に支払うべき同項に規定する公的年金等でその最後に支払をする日が同年十二月一日前であるものについて同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第三項に規定する源泉徴収票については、なお従前の例による。
<sup>suppl-5089-17/art-6/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-4</sup>
The form prescribed in Appended Table VI (3) of the New Regulation applies to a Withholding receipt prescribed in Article 226, paragraph (3) of the Income Tax Act for a public pension or retirement package prescribed in that paragraph payable during 2026 whose last payment date is on or after December 1, 2026, that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, and the provisions then in force continue to govern a Withholding receipt prescribed in paragraph (3) of that Article for a public pension or retirement package prescribed in that paragraph payable during 2026 whose last payment date is before December 1, 2026, that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article.
<sup>machine translation, not official</sup>

**第五項**  前各項に規定する書式は、当分の間、旧規則の相当の規定に定める調書又は源泉徴収票に、新規則別表第五（一）、別表第五（二十八）、別表第五（三十一）、別表第六（一）、別表第六（三）及び別表第八（三）に準じて、記載したものをもってこれに代えることができる。
<sup>suppl-5089-17/art-6/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-5</sup>
The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a report or Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table V (1), Appended Table V (28), Appended Table V (31), Appended Table VI (1), Appended Table VI (3) and Appended Table VIII (3) of the New Regulation.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5089-17/art-1/par-1/item-1: 附則第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-5089-17/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-5
- suppl-5089-17/art-1/par-1/item-1: 第六条第三項 → 所得税法施行規則 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5089-17/art-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-3
- suppl-5089-17/art-1/par-1/item-1: 第四項 → 所得税法施行規則 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-5089-17/art-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-4
- suppl-5089-17/art-1/par-1/item-5: 附則第六条第二項 → 所得税法施行規則 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5089-17/art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-2
- suppl-5089-17/art-2/par-1: 第四十条の九第一項第二号 → 所得税法施行規則 第四十条の九第一項第二号 (Article 40-9, paragraph (1), item (ii)), art-40-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-9/par-1/item-2
- suppl-5089-17/art-2/par-1: 所得税法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/income-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000033/art-78/par-1
- suppl-5089-17/art-4/par-1: 同法第一条 → e-Gov law 506AC0000000008, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5089-17/art-4/par-1: 所得税法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- suppl-5089-17/art-4/par-1: 同条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/income-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000033/art-78/par-1
- suppl-5089-17/art-4/par-1: 法第七十八条第三項 → 所得税法 第七十八条第三項 (Article 78, paragraph (3)), art-78/par-3 — https://japanlaw.org/ja/income-tax-act/art-78/par-3 · https://japanlaw.org/l/340AC0000000033/art-78/par-3
- suppl-5089-17/art-4/par-1: 令第二百十七条の二第三項 → e-Gov law 340CO0000000096, 第二百十七条の二第三項 (Article 217-2, paragraph (3)), art-217-2/par-3 — not held in this collection
- suppl-5089-17/art-5/par-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 · https://japanlaw.org/l/340AC0000000033/art-203-2
- suppl-5089-17/art-5/par-1: この項 → 所得税法施行規則 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-5089-17/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-5/par-1
- suppl-5089-17/art-6/par-1: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- suppl-5089-17/art-6/par-1: 第二百二十八条第二項 → 所得税法 第二百二十八条第二項 (Article 228, paragraph (2)), art-228/par-2 — https://japanlaw.org/ja/income-tax-act/art-228/par-2 · https://japanlaw.org/l/340AC0000000033/art-228/par-2
- suppl-5089-17/art-6/par-2: 附則第一条第五号 → 所得税法施行規則 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5089-17/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-1/par-1/item-5
- suppl-5089-17/art-6/par-2: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- suppl-5089-17/art-6/par-3: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- suppl-5089-17/art-6/par-3: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- suppl-5089-17/art-6/par-4: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- suppl-5089-17/art-6/par-4: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- suppl-5089-17/art-6/par-5: 前各項 → 所得税法施行規則 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-5089-17/art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-1
- suppl-5089-17/art-6/par-5: 前各項 → 所得税法施行規則 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5089-17/art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-2
- suppl-5089-17/art-6/par-5: 前各項 → 所得税法施行規則 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5089-17/art-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-3
- suppl-5089-17/art-6/par-5: 前各項 → 所得税法施行規則 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-5089-17/art-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/suppl-5089-17#suppl-5089-17/art-6/par-4

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text as 令和八年財務省令第十七号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/340M50000040011/20280101_508M60000040017), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-128, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-regulation-amendments-20261027T153227-001, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch income-tax-act-enforcement-regulation-amendments-20261027T153227-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-regulation-amendments-20261027T153227-003, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27